642.11
DBGLIFD
CH
CH
Art. 30 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Ersatzbeschaffungen
DBG; Zweiter Teil: Besteuerung der natürlichen Personen; Zweiter Titel: Einkommenssteuer; 3. Kapitel: Ermittlung des Reineinkommens
Art. 30 DBG · Ersatzbeschaffungen
Werden Gegenstände des betriebsnotwendigen Anlagevermögens ersetzt, so können die stillen Reserven auf die als Ersatz erworbenen Anlagegüter übertragen werden, wenn diese ebenfalls betriebsnotwendig sind und sich in der Schweiz befinden. Vorbehalten bleibt die Besteuerung beim Ersatz von Liegenschaften durch Gegenstände des beweglichen Vermögens.
Findet die Ersatzbeschaffung nicht im gleichen Geschäftsjahr statt, so kann im Umfange der stillen Reserven eine Rückstellung gebildet werden. Diese Rückstellung ist innert angemessener Frist zur Abschreibung auf dem Ersatzobjekt zu verwenden oder zugunsten der Erfolgsrechnung aufzulösen.
Als betriebsnotwendig gilt nur Anlagevermögen, das dem Betrieb unmittelbar dient; ausgeschlossen sind insbesondere Vermögensteile, die dem Unternehmen nur als Vermögensanlage oder nur durch ihren Ertrag dienen.
Gerichtsentscheide zu dieser Bestimmung (17)
A/3176/2020 · ge (art. 30 al. 1 LIFD)
Cantonal Tax Administration v. Real Estate Holding Company (Tax Deferral for Fixed Assets)
Cited as the parallel provision for individual taxpayers regarding the reinvestment rule.
A/3176/2020 · ge (art. 30 al. 3 LIFD)
Cantonal Tax Administration v. Real Estate Holding Company (Tax Deferral for Fixed Assets)
Cited in comparison with Art. 64 al. 3 LIFD to emphasize the distinction between assets necessary for operation and investment assets.
604 2021 105 · fr (art. 30 LIFD)
Taxation of Restaurant Key Money as Income from Independent Activity
The court considered this provision concerning the reinvestment regime (remploi) but ultimately rejected its application to the case.
FI.2018.0225 · vd (art. 30 al. 1 LIFD)
Taxation of Capital Gain from Sale of Building Lot
The court cited this provision when rejecting the request for tax deferral in case of replacement of necessary operating assets.
VD.2017.204 · bs (§ 171 Abs. 4 StG i.V.m. § 30 Abs. 1 VRPG und Art. 145 Abs. 2 i.V.m. Art. 144 Abs. 1 DBG)
Tax Assessment Appeal Regarding Estimated Unreported Income Due to Inadequate Bookkeeping
These provisions were cited in the operative clause concerning the imposition of procedural costs (Gebühr) on the appellant due to the rejection of the appeal.
604 2015 60 · fr (Art. 30 LIFD)
Taxpayer Appeal on Capital Gains Reinvestment Relief for Agricultural Property Sale
The court confirmed the tax authority's refusal of tax deferral (remploi) because the conditions under this article were not met.
A/3681/2012 · ge (art. 30 al. 2 LIFD)
Hotel Sale Capital Gain Deferral and Doubtful Debtor Provision Dispute
Cited in the context of examining the taxpayer's claim regarding the tax deferral (remploi) when replacement does not occur in the same fiscal year.
A/3681/2012 · ge (art. 30 al. 3 LIFD)
Hotel Sale Capital Gain Deferral and Doubtful Debtor Provision Dispute
Cited in the context of examining the definition of immovable assets necessary for the operation for the purpose of tax deferral (remploi).
FI.2013.0027 · vd (Art. 30 LIFD)
Dentist Profit Reinvestment Tax Appeal
Cited in the reasoning as the federal equivalent provision governing the rollover rules.
FI.2013.0027 · vd (Art. 30 al. 2 LIFD)
Dentist Profit Reinvestment Tax Appeal
Cited in the reasoning to quote the previous wording of the rollover rule concerning provisions for delayed rollover.
FI.2013.0027 · vd (Art. 30 al. 3 LIFD)
Dentist Profit Reinvestment Tax Appeal
Cited in the reasoning to quote the previous wording concerning assets not necessary for operations.
2010.17 · bl (Art. 30 Abs. 3 DBG)
Taxation of Depreciation on Former Business Property Reclassified as Private Asset
Defines what constitutes necessary business assets, excluding assets used solely as an investment or for their return.
530.10.7 · bl (Art. 30 Abs. 3 DBG)
Property Reclassification for Tax Purposes: Sale of Medical Practice and Rental Income
Defines what constitutes necessary business assets, excluding assets that serve the company merely as an investment or only through their yield.
FI.2008.0050 · vd (Art. 30 LIFD)
Taxpayer v. Tax Authority: Personal Taxation of Lease Termination Indemnity
Cited in the reasoning when dismissing the argument regarding tax deferral for replacement of fixed assets (remploi).
VPB 05-1057-4611 (Art. 30, al. 1 LIFD)
Tax Law Amendments for Business and Investment Incentives
This provision allows for the deferral of latent reserves when operational fixed assets are replaced.